| KKKrossfade Kombucha Cocktails | Boise | ID | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LRLam Research Corp Boise Field Office | Boise | ID | Machinery Manufacturing333242 | 100-499 | ◐ LIKELY ACTIVE |
| LLLantrix LLC | Idaho Falls | ID | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LELaser's Edge Technologies LLC | Salmon | ID | Fabricated Metal Product Manufacturing332812 | — | ◐ LIKELY ACTIVE |
| LWL&a Welding LLC | Idaho Falls | ID | Fabricated Metal Product Manufacturing332323 | — | ◐ LIKELY ACTIVE |
| LFLayers for Life, LLC | Mountain Home | ID | Miscellaneous Manufacturing339999 | — | ◐ LIKELY ACTIVE |
| L2Lci 214 | Nampa | ID | Fabricated Metal Product Manufacturing332321 | 20-99 | ◐ LIKELY ACTIVE |
| LCLeadbetter Cider Company | Garden City | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LBLegacy Beef LLC | Grangeville | ID | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| LLewiston | Lewiston | ID | Beverage and Tobacco Product Manufacturing312111 | 20-99 | ◐ LIKELY ACTIVE |
| LTLewiston - Tubes & Cores - C343 | Lewiston | ID | Paper Manufacturing322299 | 1-19 | ◐ LIKELY ACTIVE |
| LTLightning Tool & Manufacturing, INC. | Post Falls | ID | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| LCLindsay Creek Vineyards | Lewiston | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLippert Plant 64 | Kimberly | ID | Fabricated Metal Product Manufacturing332312 | 1-19 | ◐ LIKELY ACTIVE |
| LELitehouse Ella Facility | Sandpoint | ID | Food Manufacturing311941 | 100-499 | ◐ LIKELY ACTIVE |
| LHLJD Holdings, Inc. | Boise | ID | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| LBL&L B&B/Double J Mill-Mountain Home | Mountain Home | ID | Food Manufacturing311119 | 20-99 | ◐ LIKELY ACTIVE |
| LCLongdrop Cider Company, INC. | Boise | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LRLord Rockwell LLC | Star | ID | Fabricated Metal Product Manufacturing332994 | — | ◐ LIKELY ACTIVE |
| LSLost Sage Winery | Boise | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMachinery West INC | Boise | ID | Fabricated Metal Product Manufacturing332618 | — | ◐ LIKELY ACTIVE |
| MPMakers Pride Boise | Boise | ID | Food Manufacturing311340 | 100-499 | ◐ LIKELY ACTIVE |
| MManufacturing | Boise | ID | Transportation Equipment Manufacturing336212 | 100-499 | ◐ LIKELY ACTIVE |
| MCMarathon Cheese Corporation Mt. Home | Mountain Home | ID | Food Manufacturing311513 | 500+ | ◐ LIKELY ACTIVE |
| MNMaterne North America | Nampa | ID | Food Manufacturing311421 | 100-499 | ◐ LIKELY ACTIVE |
| MIMeridian ID Millwork | Boise | ID | Furniture and Related Product Manufacturing337212 | 1-19 | ◐ LIKELY ACTIVE |
| MMMeridian Meat and Sausage | Meridian | ID | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MMMeridian Meat Packers | Meridian | ID | Food Manufacturing311615 | — | ◐ LIKELY ACTIVE |
| MPMickelsen Pack | Blackfoot | ID | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| MSMicron SIG | Boise | ID | Computer and Electronic Product Manufacturing334413 | 100-499 | ◐ LIKELY ACTIVE |
| MMMid-South Metal Products Inc ID | Nampa | ID | Fabricated Metal Product Manufacturing332311 | 20-99 | ◐ LIKELY ACTIVE |
| MTMill Town Distillery, LLC | Sandpoint | ID | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MIMilpower, INC. | Nampa | ID | Computer and Electronic Product Manufacturing334220 | — | ◐ LIKELY ACTIVE |
| MWMineral Wines, LLC | Eagle | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MIMj3 Industries LLC | Cataldo | ID | Chemical Manufacturing325220 | — | ◐ LIKELY ACTIVE |
| MLMki3dprinting LLC | Blackfoot | ID | Chemical Manufacturing325211 | — | ◐ LIKELY ACTIVE |
| MGMondelez Global LLC | Kimberly | ID | Food Manufacturing311821 | 100-499 | ◐ LIKELY ACTIVE |
| MMMoonlight Mountain Distillery, INC. | Pocatello | ID | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MHMorris Hill Wine Co. | Boise | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MMoscow | Moscow | ID | Electrical Equipment, Appliance & Component Manufacturing335311 | 20-99 | ◐ LIKELY ACTIVE |
| MVMountain View Packaging, LLC | Boise | ID | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MJMr Juice LLC | Boise | ID | Beverage and Tobacco Product Manufacturing312230 | 1-19 | ◐ LIKELY ACTIVE |
| MCMurdock Cattle, LLC | Terreton | ID | Wood Product Manufacturing321999 | — | ◐ LIKELY ACTIVE |
| MCMystic Cafe | Lewiston | ID | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MMMythic Mead | Garden City | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMy Wife's Wine | Challis | ID | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NANampa ASU | Nampa | ID | Chemical Manufacturing325120 | 1-19 | ◐ LIKELY ACTIVE |
| NINampa, ID | Nampa | ID | Chemical Manufacturing325998 | 20-99 | ◐ LIKELY ACTIVE |
| NNaples | Naples | ID | Wood Product Manufacturing321114 | 100-499 | ◐ LIKELY ACTIVE |
| NMNational Medical Solutions INC | Boise | ID | Miscellaneous Manufacturing339112 | — | ◐ LIKELY ACTIVE |